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Monday Map: State Spirits Excise Tax Rates

By: Nick Kasprak

Today’s Monday Map shows state spirits excise taxAn excise tax is a tax imposed on a specific good or activity. Excise taxes are commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections. rates. Local excise taxes are excluded. “Control” states are states where the government controls sales – in these states, products are subject to ad valorem mark-up and excise taxes. The excise taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. rate is calculated using a methodology developed by the Distilled Spirits Council of the United States.


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View previous Monday Maps here.